TMI Blog2023 (11) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... his petition succeeds and is accordingly allowed. The impugned order of assessment passed by the respondent u/s 147 read with Section 144B and demand notice under section 156 of the Act are quashed and set aside. The respondent/Revenue will be at liberty to proceed with assessment under the provisions of section 144B of the Act, 1961, as permissible under the law for providing the reasons for reopening and the draft assessment order so as to provide an opportunity of hearing to the petitioner. Such exercise shall be completed within 12 weeks from the date of receipt of copy of this order. - HONOURABLE MR. JUSTICE BIREN VAISHNAV AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Appearance: For The Petitioner(S) No. 1 : Mr. Tushar Hemani, Ld. Senior Advocate With Ms Vaibhavi K Parikh(3238) For The Respondent(S) No. 1,2 : Mr Nikunt K Raval, Ld. Senior Standing Counsel With Ms. Kalpana Raval, Advocate For (5558) ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. RULE returnable forthwith. Mr. Nikunt Raval learned Senior Standing Counsel appearing for Mrs. Kalpana Raval learned advocate for the Revenue waives service of notice of Rule. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act by not issuing draft assessment order. 5.4 Mr. Hemani would further submit that since the impugned assessment order passed by the respondent herein is ex-facie bad, illegal and without jurisdiction, there is not alternative efficacious remedy available to the petitioner but for approaching this Court. 5.5 Mr. Hemani would submit that since the impugned assessment order is in gross violation of principles of natural justice, such assessment order is patently bad and illegal. 5.6 Mr. Hemani would further submit that the main prayer in the present petition is to set aside the impugned assessment order so that the petitioner gets a proper opportunity to present the case before the assessing authority. 6. On the other hand, learned counsel for the Revenue Mr. Nikunt Raval submitted that on perusal of the case records, it is observed that the assessee has not responded to the notices under Section 142(1) of the Act as well as the show cause notice issued by the Assessing Officer, during the assessment proceedings. The details of the notices issued and their outcome is as under: Notice under section Notice issue date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is also submitted that providing the copy of draft assessment order is a procedure prescribed by the board to make the assessee aware of the additions to be made by the AO. Thus, it is observed that the AO, NaFAC has followed the due procedure while finalizing the assessment proceedings. But the assessee has failed to avail the opportunity given by the AO. Therefore, the additions made by the AO are in order and justified. 7. Having heard learned advocates for the respective parties, what needs to be considered in fact is whether by not supplying the reasons for reopening and without issuing draft assessment order, the assessment order passed under Section 147 read with Section 144B of the Act violates principles of natural justice. 8. In this regard, it shall be relevant to quote Section 144B of the Act. 144B. (1) Notwithstanding anything to the contrary contained in any other provisions of this Act, the assessment under sub-section (3) of section 143 or under section 144, in the cases referred to in subsection (2), shall be made in a faceless manner as per the following procedure, namely: xxx (xiv) the assessment unit shall, after taking into account all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he such draft or final draft or revised draft assessment order, the assessee or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the income-tax authority in any unit; (viii) the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, under which the concerned unit is set up, may approve the request for personal hearing referred to in clause (vii) if he is of the opinion that the request is covered by the circumstances referred to in sub-clause (h) of clause (xii); (ix) where the request for personal hearing has been approved by the Chief Commissioner or the Director General, in charge of the Regional Faceless Assessment Centre, such hearing shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, in accordance with the procedure laid down by the Board. 9. Section 144B of the Act, 1961 provides detailed procedure for Faceless Assessment introduced by the Taxation and Other Laws (Relaxation and Amend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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